The Central Government notified the categories of services on which the E-Commerce operators are liable to pay tax under the Union Territory Goods and Services Tax (UTGST) Act and the Integrated Goods and Services Tax (IGST) Act.
As per the Notifications, the E-Commerce operators are liable to pay tax for the following services,
(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.
The notifications are applicable w.e.f 1st July 2017.
Read the full text of the Notification below.
